HS Code 82042000
Interchangeable Spanner Sockets, With Or Without Handles
Worked example
On an assessable value of BDT 100,000, the total duty and taxes payable on 82042000 would be approximately BDT 33,630.00, because the Total Tax Incidence is 33.63% of the assessable value.
What these figures mean
Interchangeable Spanner Sockets, With Or Without Handles is classified under HS code 82042000, which sits in heading 8204 (Tools, hand; hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches), interchangeable spanner sockets, with or without handles) of chapter 82 (Tools, implements, cutlery, spoons and forks, of base metal).
Under the Bangladesh Operative Tariff 2026-2027 this line attracts Customs Duty of 5%, Supplementary Duty of 0%, VAT of 15%, Advance Income Tax of 5%, Regulatory Duty of 0% and Advance Tax of 7.5%. Combined, these produce a Total Tax Incidence of 33.63%, which is the figure to multiply by the assessable value of your consignment.
The assessable value is normally the CIF value of the goods plus landing charges. Duties and taxes are applied in a defined order rather than simply added together, which is why the TTI is not the plain sum of the individual rates.
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports under 82042000 in 6 of 6 months, totalling 241,734 kg at an assessable value of BDT 58,727,958. That is an average of BDT 243 per kilogram — useful as a rough check on whether a declared value looks plausible. In May 2026 it was the 1,964th largest of 4,066 tariff lines by assessable value.
| Month | Net weight | Assessable value | Per kg |
|---|---|---|---|
| December 2025 | 32,228 kg | BDT 7,910,710 | BDT 245 |
| January 2026 | 70,031 kg | BDT 17,809,386 | BDT 254 |
| February 2026 | 21,855 kg | BDT 5,575,349 | BDT 255 |
| March 2026 | 62,516 kg | BDT 15,561,804 | BDT 249 |
| April 2026 | 32,891 kg | BDT 7,142,936 | BDT 217 |
| May 2026 | 22,213 kg | BDT 4,727,773 | BDT 213 |
Bonded imports. A further 5 kg worth BDT 134,985 entered under the bonded-warehouse regime in the same period — goods brought in duty-free as inputs on the undertaking that they leave again as exports, which in Bangladesh overwhelmingly means ready-made garments. Bonded entries account for 0.2% of the total value imported under this code, the rest entering commercially.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.
Source: NBR Operative Tariff 2026-2027. The full schedule was reconciled against NBR's online duty calculator before publication; figures were last checked against NBR's live operative tariff search on 10 October 2026.
How this line compares
Chapter 82 contains 69 tariff lines, averaging 47.78%. At 33.63%, 82042000 sits below that average by 14.15 percentage points. It is the 47th most heavily taxed line in the chapter.
Across the whole Operative Tariff the mean is 61.08%, so this line is cheaper than the typical import by 27.45 points.
Within heading 8204 alone, rates run from 33.63% to 39.75% across 3 lines. Classification inside a single heading can change the bill substantially, so confirm the eight-digit code rather than working from the four-digit heading.
No supplementary duty applies here, which is the normal case — SD is zero on 78% of the tariff. Where it does apply it usually dominates every other component.